(A)   A conditional use permit shall be required for a short-term rental in all zoning districts in the county except Commercial, Resort Recreation and Wildlife Habitat. Short-term rentals are permitted in Commercial and Resort Recreation zoning districts and prohibited in Wildlife Habitat. No dwelling in any zoning district shall be occupied or used as a short-term rental until the owner has obtained an approved:
      (1)   Short-term rental inspection from the County Building Official;
      (2)   Conditional use permit from the County Commission, if applicable; and
      (3)   Business license from the County Commission.
   (B)   The owner of any short-term rental shall be required to collect and remit all transient room taxes and appropriate sales and use taxes by the end of the year. The county shall suspend all permits and licenses for short-term rentals more than one year past due on applicable taxes until the owner has paid all applicable taxes.
   (C)   If a manager or individual is managing more than one short-term rental property in the county, a separate conditional use permit and business license shall be required for each short-term rental property in the county, in addition to the business license required for the manager themselves.
(Ord. 2021-2, passed 3-22-2021)  Penalty, see § 111.99